With
the continuous development of market economy and the expansion of enterprise
operation scale, in order to protect their own interests and strengthen the
management and control of their subsidiaries, the group companies often adopt
the financial management mode of accounting delegation system and assign
accounting to their subsidiaries or other branches for management.

The
benefits of delegating accountants who represent the interests of the owners of
a group company to its subsidiaries to manage and supervise the financial
situation and capital etc. are obvious:

In
the actual work, it can be found that some enterprises even sacrifice the
interests of enterprise owners and other departments or individuals for the
partial and short-term interests of their own departments, which increases the
difficulty of the management of group enterprises, makes the assets of
enterprises fail to increase or even maintain value, and even causes the loss of
a large number of company assets. Implementation of appointed accounting system
and is good for the independent guarantee independent legal entity or
individual ownership of funds, under the condition of invariable use and
management, the financial department is to stand in the perspective of the
whole group to maximize the interests of the group, strengthen the group's
capital prior to the enterprise, matter and afterwards supervision, revitalize
the group's capital, to realize the reasonable scheduling of the entire group
company funds, as well as the development of the whole group of companies to
provide more realistic and accurate financial information, can make the
enterprise more definite the intention of implement group decision-makers to a
greater extent, safeguard the interests of the owners in an enterprise.

In
modern society, the economic problems in enterprise management are obviously on
the rise. To prevent and manage economic problems at the source, an important
measure is to strengthen the function of accounting supervision. Before the
implementation of the accounting appointment system, in order to maximize the
interests of enterprises and some of their own unfair interests, business
operators often direct the accounting to conceal the real situation or create
false information, resulting in accounting information distortion. As an
internal restraint institution, accounting supervision is always under the
leadership of enterprise operation managers. It is difficult to restrain the
violation of discipline and discipline of enterprise operation managers, thus
making accounting supervision become a mere formality and fail to play a real
role. Accounting accreditation system is effectively get rid of the dependence
between the accounting personnel and unit, the work of accounting personnel are
relatively independent, which makes accounting supervision and the internal
supervision and external supervision, better solve the problem of the lack of
accounting supervision, effectively prevent the loss of property and waste,
strengthen the financial management, capital management, in particular, to a
certain extent, strengthened the cash basis of accounting work and the
supervision function, strengthen the function of accounting services and
management target responsibility system.

It
can strengthen financial management, help enterprises to improve economic
efficiency, and help enterprises and units to make leaders responsible for the
system. At the same time, the maintenance and appreciation of the company's
assets, prevent the loss of the company's assets, improve the modern enterprise
system and sound.

The
implementation of accounting appointment system is beneficial for talent
selection and improvement of overall quality. It is also beneficial to introduce
competition mechanism, select some financial personnel with good political
ideological quality and high business level for centralized management, and
provide a strong guarantee for the development of business work. At the same
time, the overall quality of financial staff can be improved through
competition.

It
can be seen that the accounting delegation system plays an increasingly
important role in the management of enterprises and in the benign development
of enterprises in the future. However, we should also see the same
disadvantages of delegating accounting:

To
a certain extent, it interferes with the right of personnel in the autonomy of
enterprises and does not meet the requirements of modern enterprise system.
Modern enterprise system is characterized by clear property rights, clear
rights and responsibilities, separation of government and enterprise, and
scientific management. Under the modern enterprise system, the separation of
enterprise ownership and management right makes the interests of enterprise
owners, creditors and managers closely related to the operation activities and
their results have certain contradictions and conflicts, which are exacerbated
by the accounting assignment.

Unclear
understanding to the appointment system in thought, the implementation
resistance is bigger. The assigned unit often regards the assigned accounting
as a direct supervision or even intervention of the group company to the
subordinate enterprises. Too strict supervision and supervision is a distrust
of enterprise operators, which leads to psychological exclusion and brings
inconvenience to the normal development of the daily work of the assigned
accounting.

In
order to protect local interests or personal interests of the company and
achieve the purpose of setting up private coffers, misspending and evading
supervision, some assigned units will try their best to "assimilate"
the assigned accountants by various economic means or other means. Some of the
appointed accountants are driven by interests and will set aside the rules and
regulations to give the delegated units the green light. Some even help the
delegated units to cheat together and make the delegated units free from
accounting supervision, which not only affects the normal development of the
entire accounting assignment, but also causes major losses to the interests of
the company. From the examples around, we can see that many appointed
accountants, after receiving the bonus and other benefits of the company, have
left the behavior of enterprise managers infringing on the interests of the
company unrestrained, resulting in the loss of enterprise assets and other
serious consequences.

Delegated
accounting has worries that affect work enthusiasm and create conditions for
the "assimilation" of the delegated units. Although assigned
accounting management department is responsible for the assigned accounting
assessment, salary, bonus, but for the housing of appointed accounting,
children involves the vital interests of the problems such as employment, medical
treatment at public expenses is not, the result still not to accounting
personnel separated from the enterprise group interests, which affect the
delegate the enthusiasm of accounting personnel work, does not favor the
institutionalization and standardization of accounting management work. The
delegated unit can use this opportunity to "assimilate" the
accounting of the delegated. The reason that many appoints accountant is
because of above, when carrying out a job in daily, to enterprise operator
violate discipline to violate even illegal crime behavior not to ask, neither
join nor prevent, adopt laissez-faire attitude.

To
delegate the role of accountant to serve and supervise the financial work of
the organization. If the accounting service time in the same unit is relatively
unstable, it is very easy to cause the discontinuity of the financial
management system and the circulation of funds lose due monitoring. But in
order to guarantee the appointed accounting impartially, necessary mobility is
necessary, how to properly deal with the stability of the appointed accounting
and the relationship between the liquidity and promote the healthy development
of appointed accounting work, which requires the appointed accounting
management department must be in the light of the different nature of the unit,
the rotational time scientifically. Properly handle the contradiction between
stability and liquidity, so as to facilitate the implementation of the assigned
accounting work place and the stability of the accounting team.

As
each delegated accountant is an independent individual, there is inevitable
difference in ideological morality, skill level and adaptability to the post,
which has an unpredictable impact on the implementation of delegated accounting
work. For example, some accountants did not put themselves in a proper
position, did not have a thorough understanding of the accounting appointment
system, could not find a balance between the supervision and service functions,
and overemphasized the supervision function, resulting in the failure to
integrate into the enterprise's management system and normal work.